Can you please explain the requirement 3. How we get 25,000$ and 33,562.50$ please? Thank you

The Seawall Corporation uses an injection molding machine to make a plastic product, 239, after receiving firm orders from its customers. Seawall estimates that it will receive 50 orders for Z39 during the coming year. Each order of Z39 will take 80 hours of machine time. The annual machine capacity is 5,000 hours. Required Requirement 1. Calculate (a) the average amount of time that an order for Z39 will wait in line before it is processed and (b) the average manufacturing cycle time per order for Z39. (Round amounts to the nearest hour.) 1a. The average waiting time for an order of Z39 is 160 hours per order. 1b. The average manufacturing cycle time for an order of Z39 is 240 hours per order. Requirement 2. Seawall is considering introducing a new product, Y28. The company expects it will receive 25 orders of Y28 in the coming year. Each order of Y28 will take 20 hours of machine time. Assuming the demand for Z39 will not be affected by the introduction of Y28, calculate (a) the average waiting time for an order received and (b) the average manufacturing cycle time per order for each product, if Seawall introduces Y28. (Round amounts to the nearest hour.) 2a. The average waiting time for an order received is 330 hours per order. 2b. The average manufacturing cycle time for an order of Z39 is 410 hours per order. The average manufacturing cycle time for an order of Y28 is 350 hours per order. Requirement 3. Using the average manufacturing cycle times calculated in requirement 2, should Seawall manufacture and sell Y28? (Round dollar values to the nearest cent.) The increase in expected contribution from Y28 is $ 25,000 while the expected loss in revenues plus the expected increases in carrying costs of introducing Y28 is $ 33,562.50, so Seawall should not manufacture and sell Y28. Required not be affected by the introduction of Y28, calculate (a) the average waiting time for an order received and (b) the average manufacturing cycle time per order for each product, if Seawall introduces Y28. 3. Seawall is debating whether it should introduce Y28. The following table provides information on selling prices, variable costs, and inventory carrying costs for Z39 and Y28: Selling Price per Order if Average Manufacturing Cycle Time per Order is Annual Inventory Average Variable Carrying Cost Number of Less Than More Than Cost per per Order per Product Orders 320 Hours 320 Hours Order Hour 239 50 $ 27,000 $26,500 $ 15,000 $ 0.75 Y28 25 6,400 6,000 5,000 0.25 Using the average manufacturing cycle times calculated in requirement 2, should Seawall manufacture and sell Y28